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Annually ranked among the preeminent programs of its kind, the Master
of Laws in Taxation program has the highest enrollment (more than 200
students) among the graduate programs at the Law Center. Georgetown 's
Tax LL.M. program offers a unique combination of expert
adjunct faculty and full-time tax faculty, one of the most extensive tax
curricula taught anywhere, and the opportunity to experience Washington, DC, the nation's center of tax policymaking, rulemaking, and publishing.
Adjunct faculty drawn from the staffs of Congressional tax-writing
committees, the U.S. Department of the Treasury, the IRS, the United States Tax Court, the Pension Benefit
Guaranty Corporation, as well as leading law and accounting firms, teach most of the graduate level courses. Full-time tax faculty oversee the curriculum and teach basic courses in the program, as well as advanced seminars, primarily in the J.D. Division. Courses and seminars at the J.D. level are open to LL.M. students once J.D. students have been accommodated. Graduate tax courses are offered in the Fall, Spring, and (to a limited
extent) Summer terms.
Please note that all admissions criteria for this LL.M. are contained in the admissions materials that can be accessed on the Admissions Information webpage.
Graduate students who received their JDs from law schools in the United
States must complete 24 academic credits. Twenty (20) of these credits
must be completed in courses listed under Taxation in the Law Center 's
Course Schedules. Before matriculating in the Taxation program, U.S. students
must have completed successfully a basic law school course in federal
individual income taxation. Once enrolled, they must complete successfully
(i) Corporate
Income Tax Law I and (ii) Income
Tax Accounting.
Students who believe that they have successfully completed equivalent
courses may petition to substitute tax electives for these required courses.
Note: The Bulletin details
the Law Center 's academic rules and requirements. Whenever the Bulletin conflicts
with the summaries on this Website, the terms of the Bulletin control. Students should refer to the Bulletin that corresponds to their year of matriculation.
Graduate students trained outside the United States must complete
20 academic credits. Sixteen (16) of these credits must be completed
in courses listed under Taxation in the Law Center's Course
Schedules including (i) The
U.S. Income Tax: Principles and Practices and (ii) Corporate
Income Tax Law I or Taxation
II.
In addition, students must participate in the Foundations of American Law program or complete the required one-credit course for international students, U.S. Legal Discourse;
Note: The Bulletin details the
Law Center 's academic rules and requirements. Whenever the Bulletin conflicts
with the summaries on this Website, the terms of the Bulletin control. Students should refer to the Bulletin that corresponds to their year of matriculation.
Employee Benefits Law/Employee Benefits Certificate
Students interested in the field of Employee
Benefits Law should see the separate section describing courses in that area. Students obtaining an LL.M. in Taxation also can receive an Employee Benefits Certificate if they take 10 credits in the Employee Benefits area. In addition, all courses in employee benefits law are considered to be Taxation courses for purposes of meeting the requirements for the LL.M in Taxation.
Estate Planning Certificate
Students interested in the field of Estate Planning should see the separate section describing courses in that area. Students obtaining an LL.M. in Taxation also can receive an Estate Planning Certificate if they take 10 credits in the Estate Planning area. In addition, all courses in estate plannning are considered to be Taxation courses for purposes of meeting the requirements for the LL.M in Taxation.
Certificate in State and Local Taxation (SALT)
Students interested in the field of State and Local Taxation (SALT) should see the separate section describing courses in that area. Students obtaining an LL.M. in Taxation also can receive a SALT Certificate if they take 10 credits in the SALT area. In addition, all courses in SALT law are considered to be Taxation courses for purposes of meeting the requirements for the LL.M in Taxation.
Tax
Fellowships
LL.M (Taxation) students are eligible for the following fellowships:
Graduate
Seminar Required
Graduate Tax Scholars and COST Fellows must complete a Graduate Indepedent Research paper or a 25-page paper in a regular seminar course.
Tax Scholarship: Nelson T. Hartson Memorial Award
Tax Interview Program
The annual LL.M. in Taxation Interview Program is held each year in Washington,
DC. Students from Georgetown and New York University are selected
for interviews with prospective employers consisting of law firms, accounting
firms, and government agencies.
Tax Curriculum
The Law Center offers one of the most extensive curricula in Taxation
taught in any law school. This broad selection can be attributed in part
to the rich talent pool from which Georgetown draws adjunct tax faculty.
In general, the LL.M. courses and related JD offerings listed below are
offered at least once each academic year.
**Note: A few seats are reserved for LL.M. students in a number of JD classes. However, the seat availability in most JD classes is extremely limited and LL.M. students only receive seats (if available) once JD students have registered. Please take this into account as you develop your course schedule. In addition, while Georgetown strives to fulfill each student’s academic goals to the greatest extent possible, it is our experience that there are certain very popular courses for which waiting lists are common. While you are welcome to register for these classes and may be successful in enrolling, the Office of Graduate Programs cannot guarantee you a space in any particular course or with any particular professor. Occasionally students find that they cannot have their first choice courses, usually due to restrictions in class size or the faculty member’s requirement of prior specialized course work in the subject. In those cases, suitable alternative courses are usually available.
Students seeking to select taxation courses should consult the list of Required & Suggested Courses. |
